000			01379nab a2200253 c 4500
999			_c143497 _d143497
003			ES-MaIEF
005			20210203103331.0
007			ta
008			210203t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_919446 _aGravelle, Jane Gibson
245			_aSharing the wealth _bhow to tax the rich _c Jane G. Gravelle
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aThis paper considers methods for taxing the income of the affluent. Much of this income is unrealized capital gains that escapes tax. Conventional individual income tax changes cannot capture this income and corporate taxes cannot target the wealthy. Other options are estate and gift taxes, taxation of gains on an accrual basis, and a wealth tax. Accrual taxation of capital gains most closely captures untaxed income, can be targeted to the wealthy, and appears to be feasible. If wealth and accrual taxation are deemed too difficult, a combination of conventional changes and taxing gains at death are options.
650		4	_947319 _aRENTAS ALTAS
650		4	_948255 _aRENDIMIENTOS DE CAPITAL
650		4	_947975 _aPATRIMONIO
650			_aIMPUESTOS _947460
650			_aESTADOS UNIDOS _942888
773	0		_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 951-968
942			_cART